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    <description>An amendment effective 1 February 2019 to Section 12(8) of the IGST Act provides that transportation services relating to goods exported from India have their place of supply at the destination outside India, rendering those transportation services not taxable under GST; such supplies are nevertheless treated as inter State supplies when the supplier is in India, and input tax credit on costs for these non taxable outward supplies is not available under the proviso to Section 16(2) of the CGST Act.</description>
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